The Fiscal Court of Lower Saxony (FG) was the first fiscal court to implement the more recent ECJ case law and to rule on the VAT treatment of the income of a chairman of an administrative board. According to this ruling, the activities of a chairman of the administrative board are not subject to value-added tax if he neither appears externally in his own name nor has the authority vis-à-vis the pension fund to make the decisions necessary for its management.
Source: js-steuerberater.de
